完善赡养老人专项附加扣除政策的国际经验借鉴  

An International Reference for Improving the Special Additional Deduction Policy of Supporting the Elderly

作　　者：燕洪国[1] 陈祎婷 YAN Hongguo;CHEN Yiting

机构地区：[1]杭州电子科技大学会计学院

出　　处：《国际税收》2023年第6期59-67,共9页International Taxation In China

基　　金：国家社会科学基金项目“国家治理视域下税收政策重构与税制结构优化协同推进研究”(项目编号:20BJY228)的阶段性研究成果

摘　　要：个人所得税赡养老人专项附加扣除政策事关人口老龄化、财富代际分配和社会公平,对于实现共同富裕具有重大意义。本文深入剖析赡养老人专项附加扣除政策促进共同富裕的效应和传导机制,在借鉴美国、日本以及我国香港地区和我国台湾地区制度设计的基础上,从调整被赡养人扣除范围、完善扣除标准与方式、引入物价联动机制等方面提出完善建议。The special additional deduction policy of supporting the elderly under the individual income tax is related to the aging population,intergenerational distribution of wealth and social equity,and is of great signiicance for the realization of common prosperity.This paper analyzes the effect and transmission mechanism of the special additional deduction policy of supporting the elderly to promote common prosperity,and puts forward suggestions on improving the policies by reference to the experience of the USA,Japan,and Hong Kong SAR and Taiwan region of China,including adjusting the deduction scope for dependents,improving the deduction standard and method,and introducing the price linkage mechanism.

关 键 词：共同富裕 个人所得税 赡养老人 专项附加扣除 

分 类 号：F812.42[经济管理—财政学]